LMNP and Furnished Rental Lawyer – Taxation | Me Zakine

Welcome to the page dedicated to the status of Non-Professional Furnished Lessor (LMNP). Are you a property owner renting out furnished accommodation? Do you wish to optimize your rental taxation? Me Zakine, tax law attorney, assists you in managing your LMNP status, from tax returns to defending your interests in case of a tax audit. Discover everything you need to know about furnished rental and its advantages.

What is the LMNP status?

The LMNP status (Non-Professional Furnished Rental) applies to individuals who rent one or more furnished accommodations on a non-professional basis. To be considered non-professional, your annual income from furnished rentals must not exceed €23,000 or represent less than 50% of your total income. This status allows you to benefit from advantageous taxation, particularly through depreciation of the property and furniture. As a tax lawyer, Me Zakine

The main advantage of LMNP is the ability to deduct expenses and depreciation of your property from your rental income. This can significantly reduce your taxable base, or even generate a deficit that can be offset against your overall income within certain limits. Additionally, you can opt for the simplified real regime, which allows deduction of loan interest, management fees, works, etc. Me Zakine advises you on depreciation strategies and possible deductions to maximize your tax benefits. For more information, see our article on

The main advantage of LMNP is the ability to deduct expenses and depreciation of your property from your rental income. This can significantly reduce your taxable base, or even generate a deficit that can be offset against your overall income within certain limits. Additionally, you can opt for the simplified real regime, which allows you to deduct loan interest, management fees, works, etc. Me Zakine advises you on depreciation strategies and deductio LMNP vs LMP: differences.

The distinction between LMNP and LMP (Professional Furnished Lessor) is crucial. LMP is a professional status that involves additional constraints (registration with the Trade and Companies Register, affiliation with the social security for the self-employed) but offers more extensive tax advantages, such as the possibility to deduct deficits without limit. In contrast, LMNP is simpler and suitable for occasional investors. Me Zakine helps you choose the most appropriate status based on your goals and asset situation. For a personalized analysis, visit

www.cecile-zakine.fr/domaines-dintervention/ Micro-BIC or simplified real regime?.

Two tax regimes are available for LMNP: micro-BIC and simplified real. Micro-BIC allows you to benefit from a flat-rate allowance of 50% on your income (30% for seasonal rentals), without having to justify expenses. The simplified real regime, on the other hand, allows you to deduct all your actual expenses and depreciation. The latter is often more advantageous if your expenses are high. Me Zakine helps you calculate the most favorable option and keep your accounts. For practical advice, read our guide on

Two tax regimes are available to you under LMNP: the micro-BIC and the simplified real regime. The micro-BIC allows you to benefit from a flat-rate deduction of 50% on your income (30% for seasonal rentals), without having to justify expenses. The simplified real regime, on the other hand, allows you to deduct all your actual expenses and depreciation. The latter is often more advantageous if your expenses are high. Me Zakine helps you calculate the most favorable option and keep LMNP vs LMP: differences.

Furnished rental via platforms like Airbnb is subject to specific rules. You must declare your income and comply with registration obligations in certain cities. The LMNP status also applies to these rentals, but be careful with the non-professional thresholds. Me Zakine assists you in declaring your Airbnb income and helps you avoid tax adjustments. For more information, see our dedicated page on

Furnished rental via platforms like Airbnb is subject to specific rules. You must declare your income and comply with declaration obligations at the town hall in certain cities. The LMNP status also applies to these rentals, but be careful with the thresholds of non-professionalism. Me Zakine assists you in declaring your Airbnb income and helps you avoid tax adjustments. For more information, consult our dedicated page on Micro-BIC or simplified real regime?.

FAQ – Frequently Asked Questions about LMNP

For standard furnished rentals, the threshold is €72,600 in annual income. For seasonal rentals (gîtes, bed and breakfasts), the threshold is €176,200. Beyond that, the real regime applies mandatorily.
For classic furnished rentals, the ceiling is €72,600 in annual revenue. For seasonal rentals (gîtes, bed and breakfasts), the ceiling is €176,200. Beyond that, the actual regime applies mandatorily.

Can I deduct loan interest in LMNP?
Yes, if you opt for the simplified real regime, you can deduct the loan interest on your furnished rental property, as well as notary fees, renovation costs, etc.

You must declare your income in the BIC category (Industrial and Commercial Profits). Depending on the chosen regime, you fill out form 2042-C-PRO or 2031-SD. Me Zakine can assist you with these procedures.
What is depreciation in LMNP?

What is depreciation in LMNP?
Depreciation allows you to deduct each year a fraction of the purchase price of the property and furniture, over their estimated useful life. This reduces your taxable base without cash outflow.

Me Zakine is an experienced tax lawyer, specialized in real estate taxation and furnished rental. He offers you tailored support, from setting up your file to tax declaration, including managing audits. His in-depth knowledge of tax law guarantees legal optimization of your situation. To make an appointment, contact us via

Me Zakine est un avocat fiscaliste expérimenté, expert dans la fiscalité immobilière et la location meublée. Il vous offre un accompagnement sur mesure, de la constitution de votre dossier à la déclaration fiscale, en passant par la gestion des contrôles. Sa connaissance approfondie du droit fiscal vous garantit une optimisation légale de votre situation. Pour prendre rendez-vous, contactez-nous via Micro-BIC or simplified real regime?.